Arizona § 43-1136 Capital gains and losses

Arizona Statutes

§ 43-1136 — Capital gains and losses

Arizona § 43-1136

Title 43Arizona Revised Statutes

Ch. 11CORPORATIONS

Art. 4Uniform Division of Income for Tax Purposes Act

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Bluebook

Ariz. Rev. Stat. Ann. § 43-1136 (2026).

Text

A.Capital gains and losses from sales of real property located in this state are allocable to this state.

B.Capital gains and losses from the sales of tangible personal property are allocable to this state if either:

1.The property had a situs in this state at the time of the sale.

2.The taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs.

C.Capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer's commercial domicile is in this state.

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A. Capital gains and losses from sales of real property located in this state are allocable to this state.

B. Capital gains and losses from the sales of tangible personal property are allocable to this state if either:

1. The property had a situs in this state at the time of the sale.

2. The taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs.

C. Capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer's commercial domicile is in this state.